Use the following data to compute total manufacturing costs for the month: Sales commissions Direct labor Indirect materials Factory manager salaries Factory supplies Indirect labor Depreciation-office equipment Direct materials Corporate office salaries Depreciation-factory equipment $11,800 40,600 16,200 8,200 10,000 7,300 6,000 41,500 43,500 8,500 Using the information below, calculate cost of goods sold for the period: Sales revenues for the period Operating expenses for the period Finished Goods Inventory, January 1 Finished Goods Inventory, December 31 Cost of goods manufactured for the period $1,305, 000 240,000 37,000 42,000 541,000 Xia Co. manufactures a single product. All raw materials used are traceable to specific units of product. Current information for company follows $ 9,000 12,000 86,000 21,000 31,000 111,000 86,000 61,000 41,000 Beginning raw materials inventory Ending raw materials inventory Raw material purchases Beginning work in process inventory Ending work in process inventory Direct labor Total factory overhead Beginning finished goods inventory Ending finished goods inventory The company's cost of direct materials used, cost of goods manufactured and cost of goods sold is